Pretextos y contextos olvidados : arte, ciencia y técnica en algunos tratados contables de la Inglaterra Tudor

Juan Lanero Fernández

doi:10.18002/pec.v0i8.678

Autori

Juan Lanero Fernández Universidad de León. Facultad de Ciencias Económicas y Empresariales

DOI:

https://doi.org/10.18002/pec.v0i8.678

Parole chiave:

Teneduría de libros, Partidas, Trueque, Bookkeeping, Entries, Barter

Abstract

El presente estudio pretende ver, desde una perspectiva amplia, los dos tratados de James Peele (1553, 1569). The pathe waye (1569), en su conjunto, se aparta de forma considerable de los tratados publicados con anterioridad; y por lo que se refiere a su primer libro (1553), dispone de suficientes rasgos diferenciadores para que en el todo y en las partes sea una pieza bien distinta de tratados anteriores. Algunos detalles de The maner and fourme provienen directamente de Pacioli o a través del primer tratado inglés de partida doble, obra de Hugh Oldcastle (1543), o de Ympyn. La influencia de éste, por su tratado holandés/francés (1543) y la traducción inglesa (1547), se aprecia en The pathe waye en el cierre del Libro Mayor y en la forma que ambos tienen de tratar las operaciones de trueque. Es un hecho que Manzoni (1540) está presente en The moner and fourme en lo tocante a la numeración de las partidas en el Diario y a su referencia en el texto. Por lo que se refiere a la organización de los libros de cuentas, también existen resonancias de Weddington. La excelencia es la cualidad que destaca en los dos tratado, en particular en The pathe waye. Peele supo recoger en sus libros las tendencias más innovadoras de la partida doble provenientes de los autores que le precedieron. Está demostrado que Mellis manejó, aunque no siempre de forma apropiada, los tratados de Peele para su reedición de Oldcastle (1588). Y se puede decir lo mismo de John Carpenter (1632). Pele comprendió los verdaderos principios de la partida doble; pero sus excelentes tratados se quedaron injustamente olvidados en la penumbra de los pretextos, la competencia de los contextos y casi ningún paratexto que los valorara en su justiprecio que fue, y sigue siendo, elevado.

The present paper tries to have a look, from a broad perspective, at James Peele's two treatises (1553, 1569). The pathe waye (1569), as a whole, drifts away considerably from the treatises previously published; and as far as the first book is concerned (1553), it has enough differentiating features to be, as a whole and in detall, a total different production from previous treatises too. Nevertheless, some details of The maner and fourme come either directly from Pacioli's or through the first English treatise by double entry, Hugh Oldcastle's (1543) or Ympyn's. The latter's influence through the Dutch/French version (1543) and its English translation (1547) can be seen either in the closure of the Ledger in The pathe waye or in the way both deal with barter transactions. It is a fact that Manzoni's (1540) is present in The maner and fourme as far as the numbering of the entries in the journal and its reference in the text is concerned. And the organization of the account books there are echoes from Weddington.Excellence is the outstanding quality in both treatises, particularly in The pathe waye. Peele was wise enough to gather in his books the innovating double-entry tendencies coming from the preceding authors. It is evident that Mellis handled, though not always in the appropriate way, Peele's treatises for his Oldcastle's reedition (1588); and the same thing applies to John Carpenter (1632). Peele properly understood the true principles informing the double entry system. Unfortunately, his two superb treatises were unfairly forgotten in the darkness of the pretexts, the competente of the contexts and barely any paratext assessing their value which was, and still is, high.

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